The New Year's Rate Plan is a romantic comedy fantasy movie that revolves around the life of a young couple who accidentally switch their souls on New Year's Eve. As they try to navigate through each other's lives, they learn valuable lessons about love, relationships, and the importance of understanding. With hilarious twists and heartwarming moments, this movie is sure to entertain and leave you feeling uplifted.

Due to his father's work, Kolya and his parents move to Africa. Everything that surrounds him: the embassy where his father works, a villa behind a high fence, and a closed school. Kolya's only friend is the African gardener's daughter Loli. Despite the language barrier and the difference in traditions, they find means to understand each other without words.

The film tells about school life, the mutual relations of teenage schoolmates, views on friendship and life, and the formation of these views.

The film adaptation of Yuri Olesha's fairy tale, a great fantasy with Good and Evil.